#Section 147
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5,090 articlesIncome Tax
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Faceless Assessment Scheme Mandatory for Section 148 Notices
Income Tax
Income Tax
No Proof, No Addition: ITAT Deletes ₹25 Crore 69A Cash-Loan Allegation
Income Tax
Income Tax
Section 147 Reassessment Restored as CIT(A) Misread AO’s Findings
Income Tax
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Legal Heir Not Individually Liable for Tax on Deceased’s Salary Arrears ITAT Agra
Income Tax
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When JDA Agreement Is Executed, Registered Later, & Eventually Cancelled — AO Must Re-examine
Income Tax
Income Tax
Tenant’s Purchases, Not Landlord’s: ITAT Dismisses Wrong Addition in Factory Lease Case
Income Tax
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ITAT Deletes Rs. 63L Deemed ALV Addition: Real Rent Only Counts
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High Court Dismisses Revenue Appeal: No Reassessment Without Incriminating Evidence
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Income Tax
JAO Has No Jurisdiction – ITAT Quashes 148 Notice Issued Outside Faceless Scheme
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Section 69 Addition Fails – RTGS Proof Defeats Excel-Based Cash Allegation
Income Tax
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Quantum-Pending – Bona Fide Belief Saves Assessee from Section 271B Penalty
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Reopening Based Only on Change of Opinion Is Not Permissible: ITAT Chennai
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Reassessment Notice for AY 2017-18 Invalid Due to Time-Bar Under Section 149
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